Comme chez elles: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Comme chez elles
Largest movements
- Stocks and contracts +€13,000
up €13,000 (+48.1%), from €27,000 to €40,000
- Cash -€2,426
down €2,426 (-12.9%), from €18,736 to €16,310
mainly Stocks and contracts (-€13,000) and Investment in fixed assets (net) (-€5,701)
- Tangible fixed assets +€807
up €807 (+21.3%), from €3,781 to €4,588
of which Furniture and vehicles: +€3,672
- Trade debts +€5,709
up €5,709 (+229%), from €2,488 to €8,197
- Debts after one year +€4,376
new in 2025: €4,376
- Other debts +€1,262
up €1,262 (+1.8%), from €69,885 to €71,146
- Current portion of long-term debt -€1,008
no longer reported in 2025 (was €1,008)
- Profit (loss) carried forward +€806
up €806 (+1.1%), from -€71,561 to -€70,755
- Gross operating margin +€17,347
up €17,347 (+78.4%), from €22,117 to €39,464
- Depreciation -€5,953
down €5,953 (-54.9%), from €10,847 to €4,894
- Staff costs +€1,007
up €1,007 (+3.4%), from €29,293 to €30,300
- Financial charges +€598
up €598 (+50.8%), from €1,177 to €1,775
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,150 | €61,125 | +€10,976 | +21.9% |
| Fixed assets | 21/28 | €3,781 | €4,588 | +€807 | +21.3% |
| Tangible fixed assets | 22/27 | €3,781 | €4,588 | +€807 | +21.3% |
| Plant, machinery and equipment | 23 | €453 | €0 | -€453 | -100% |
| Furniture and vehicles | 24 | €917 | €4,588 | +€3,672 | +401% |
| Leasing and similar rights | 25 | €2,412 | €0 | -€2,412 | -100% |
| Current assets | 29/58 | €46,369 | €56,537 | +€10,169 | +21.9% |
| Stocks and contracts in progress | 3 | €27,000 | €40,000 | +€13,000 | +48.1% |
| Stocks | 30/36 | €27,000 | €40,000 | +€13,000 | +48.1% |
| Amounts receivable within one year | 40/41 | €437 | €227 | -€210 | -48.0% |
| Trade receivables | 40 | €437 | €227 | -€210 | -48.0% |
| Cash at bank and in hand | 54/58 | €18,736 | €16,310 | -€2,426 | -12.9% |
| Deferred charges and accrued income | 490/1 | €196 | - | -€196 | |
| Total equity and liabilities | 10/49 | €50,150 | €61,125 | +€10,976 | +21.9% |
| Equity | 10/15 | -€38,346 | -€37,540 | +€806 | +2.1% |
| Contributions | 10/11 | €21,600 | €21,600 | = | 0.0% |
| Reserves | 13 | €11,615 | €11,615 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,755 | €9,755 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,561 | -€70,755 | +€806 | +1.1% |
| Amounts payable | 17/49 | €88,496 | €98,665 | +€10,169 | +11.5% |
| Amounts payable after more than one year | 17 | - | €4,376 | +€4,376 | |
| Financial debts | 170/4 | - | €4,376 | +€4,376 | |
| Amounts payable within one year | 42/48 | €88,496 | €94,289 | +€5,793 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €1,008 | - | -€1,008 | |
| Trade debts | 44 | €2,488 | €8,197 | +€5,709 | +229% |
| Suppliers | 440/4 | €2,488 | €8,197 | +€5,709 | +229% |
| Advances received on contracts in progress | 46 | - | €430 | +€430 | |
| Taxes, remuneration and social security | 45 | €15,115 | €14,516 | -€599 | -4.0% |
| Taxes | 450/3 | €7,288 | €8,855 | +€1,567 | +21.5% |
| Remuneration and social security | 454/9 | €7,827 | €5,660 | -€2,167 | -27.7% |
| Other amounts payable | 47/48 | €69,885 | €71,146 | +€1,262 | +1.8% |
| Non-recurring operating income | 76A | - | €1,409 | +€1,409 | |
| Remuneration, social security and pensions | 62 | €29,293 | €30,300 | +€1,007 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,847 | €4,894 | -€5,953 | -54.9% |
| Other operating charges | 640/8 | €1,694 | €1,613 | -€81 | -4.8% |
| Gross operating margin | 9900 | €22,117 | €39,464 | +€17,347 | +78.4% |
| Operating profit (loss) | 9901 | -€19,716 | €2,658 | +€22,374 | |
| Financial income | 75/76B | - | €65 | +€65 | |
| Recurring financial income | 75 | - | €65 | +€65 | |
| Financial charges | 65/66B | €1,177 | €1,775 | +€598 | +50.8% |
| Recurring financial charges | 65 | €1,177 | €1,775 | +€598 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,894 | €947 | +€21,841 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€21,033 | €806 | +€21,840 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,033 | €806 | +€21,840 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.